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ABSTRACT
There has been a persisting challenges of accountability and transparency in local government councils in Nigeria. The objective of this study has been to ascertain whether accountability and transparency has put to check the circumvention of due process in financial and non-financial activities of the Local government council in Nigeria. A survey research design was adopted for the study, 55 Adminstrative management and 30 internal auditing totaling 85 was randomly sampled and stratified among members of staffs in local government out of 108 population sample. Three research questions and hypothesis testeed at 0.05 percent levelof significance guided to study. Frequencies, percentages, Means and standard derviation were employeed to answer the research question while Z-test statistics were used to test the hypotheses. It was discovered that the process of accountability and transparency has affected the official and non-official financial behavourial attitudess of council staffs in Nigeria. It was recommended that there should be adequate senstisation through, workshops seminars and lectrures on the need for accountability and transparency in the government System.
CHAPTER ONE
INTRODUCTION
1.1 THE BACKGROUND OF STUDY
Accountability and transparency has been critical issue in financial
management of local government. It has been hampering the performances
of the council and has been and is still a yet problem to be solved. It
could be traced to have started during the early era of management, when
people are in co-operative efforts to achieve aims which they could not
achieve individually.
What is today known as local government in Nigeria has been
metamorphosed from the pre-colonial transitional system of government
which was highly localized according to the peculiarities of the areas.
The local council or native authority presents the basic unit through
which any nation administers her people of the grass-roots level. The
theory of local government therefore, is that there must be an
administrative agency through which the central government governs the
people in their respective homes.
All over the world, the structure; the form and the functions of the
local government are determined by the political beliefs of the people
who control the central government. The local unit usually operated
under a council which may consist of persons elected through democratic
process by the local inhabitants or through persons appointed by the
government to run the affairs of the local inhabitants.
Starting from the early 1950s, there have been lots of re-examination of
the institution of local government in Nigeria. There have been a large
amount of military decrees, legislature and judicial activities and
finally, reforms from committee‟s recommendations. Meanwhile, the most
remarkable of all these in the 1979 local government reforms made the
Nigerian local government states. Local government is the government at
the grassroots that is nearest to the local populace. The implication of
its constitutionally guaranteed governance structure and its closeness
to the people necessitate the need for accountability and transparency
in financial management, and their norms in governance, more evident at
this level.
But contrarily, local governments in Nigeria are often seen as nurturing
grounds for barefaced corruption and near absence of accountability and
transparency in conduct of public service. Local government council
however, instead of discharging their functions as development centers
to the people at the grass root, acquired notoriety for corruption,
fiscal indiscipline and overall irresponsibility. The lack of integrity,
accountability and transparency at the level of governance definitely
constitutes a heavy toll on the well-being of the people of local
government (Agbo 2012:20).stealing, embezzlement and misappropriation of
fund has become a major hobby in Nigerian local government.
Circumvention of financial and non financial issue in the Nigerian local
government has been on the increase, geometrically. this issue and many
others brought the need of this research to identify the responsiveness
of local government administration to accountability and transparency
in their activities and the changes if any accountability and
transparency in responsibility has brought to the local government
administration since its invention as a mode of operation in Nigerian
government.
1.2 STATEMENT OF THE PROBLEM
The research work is to evaluate and investigate the problems associated
with lack of accountability and transparency in financial management of
local government council. Local government councils has been faced with
the problem of employments racketing, corruption in procurement,
internal revenue collection, award of contracts to the wrong
contractors, etc.
Salaries and allowances are paid to non-existing worker as if they are
duly recruited staff of local government. Government goes on to pay this
money without a due process to ascertain this transparent nature of
transaction. The accounting officers in this process go on in this act
without adequate accountability of its responsibility.
Overhead expenditures in the council are incurred without documentation;
documents that are not favorable to the council chairman or
officer-in-charge are destroyed to avoid persecution after services.
Tender are not observed as a process of procurement but insistently
friends and family members are not given the mandate to supply goods and
provide services to the council without tenders.
Contract award has been on man know man, which could either be political
allies or financers. These contractors as a return to investment of
financial support to the council chairman either abandon or execute the
contract to the extent to which they wish, in other to recoup their
money invested in election of the council chairman knowing fully well
that the council chairman will not query him.
In this acts, council inhabitants suffer. The federal government of
Nigeria presumes that introduction of accountability and transparency
(the progress) in government activity down to local government could put
a check to these illicit activities in financial transactions of
government down to council activities.
This research tends to access the efficacy of accountability and
transparency inventions in the local government financial and
non-financial of government down to council activities as enshrine by
due process office.
1.3 RESEARCH QUESTIONS
The following research questions as designed to attend the objective of this work;
1) To what extent does accountability and transparency put check to the
circumvention of due process in the financial and non-financial
activities of the local government council in Nigeria?
2) To what extent has the inhabitants of local government council
benefited from the proceed of accountability and transparency in
improvement of social amenities?
3) To what has the process of accountability and transparency affect the
official and non-official financial behavioral attitudes of council
staff in Nigeria?
1.4 OBJECTIVE OF THE STUDY
The following objectives to this research work stand to be achieved;
1) To ascertain whether accountability and transparency has put to check
the circumvention of due process in financial and non-financial
activities of the local government council in Nigeria.
2) To ascertain whether the inhabitants of local government council have
benefited from the proceed of accountability and transparency through
the improvement of social amenities.
3) To ascertain whether the accountability and transparency have
affected the official and non-official financial behavioral attitudes of
council staff in Nigeria.
1.5 RESEARCH HYPOTHESIS
The research work is based on the following hypotheses which are formulated in tackling the problems in the subject.
HO: Accountability and Transparency has not put to check the
circumvention of due process in financial and non-financial activities
of the local government council in Nigeria.
H1: Accountability and Transparency has put to check the circumvention
of due process in financial and non financial activities of local
government councils in Nigeria.
HO: The inhabitants of local government council has not benefited from
the proceed of accountability and transparency in improvement of social
amenities.
H2: The inhabitants of local government council has benefited from the
proceed of accountability and transparency in improvement of social
amenities.
H0: The process of accountability and transparency has not affected the
official and non-official financial behavioral attitudes of council
attitudes of staff in Nigeria.
H3: The process of accountability and transparency has affected the
official and non-official financial behavioral attitudes of council
staff in Nigeria.
1.6 SIGNIFICANCE OF THE STUDY
This research work will enable the researcher to establish the possible
factors causing improper accountability and transparency in financial
management in the conduct of public sector in Nigeria.
It is equally expected that, the research work will help to provide
solution which will be applied in improving the stability in the public
sector. This study therefore, will expose the weakness of the local
government council system.
Finally, the study will generally be of immense importance to the
readers on various agencies establishing by federal government in
fighting corruption in Nigeria.
1.7 SCOPE OF THE STUDY
This study as the case may be covers the nature of accountability and
transparency in financial management in the local governments with
particular reference to Bende local government area of Abia state. The
study takes a holistic approach in its research to unveil the challenges
and problems hindering the proper accountability and transparency in
financial management in local government and better ways of curbing
them.
The study also looked at the basic ways of fund and revenue sources in the local government and its disbursement.
1.8 LIMITATIONS OF THE STUDY
In this research work, there are many constraints that affect the output
of this work. One of the limitations is time frame given to this work
by the school for the writing and submission of this project work as
well as academic and personal pressure was faced.
Also, it was not easy collecting information from the council area.
Officers I met did allow me access to some of their documents for
security purpose.
Furthermore, most of the personnel in Bende council area are not
qualified accountant and this imposed some problems in data collection.
Exact is one of major problem in school, getting it from the management
or people in authority is not easy financial limitations is another,
imposing a big constraint in conducting the research work effectively;
particularly in administrating of the question naira and lack of
adequate material for the study.
1.9 DEFINITION OF TERMS
LOCAL GOVERNMENT: Is the third tier of government in Nigeria. It is the
government at the lower level that has power of control our local
affairs as well as the staff by carrying out its functions.
REVENUE: Is fund raised by the government for public purposes and constituting of taxes, licenses, fines, special assessment.
ALLOCATION: Is specified amount given or allocated to various local
government in the country by the federal and state government to carry
out their day to day.
MANAGEMENT: The achievement of organization and goals through an
effective and efficient utilization of human and material resources.
COUNCIL: This means an area defined to carryout government functions.
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